Notification of arrival:

Where a person is deemed to have notified HRMC under regulation 4(3A), (3AB) or (3AC) and the Customs declaration in respect of the goods was not made using the EIDR procedure or the transitional EIDR procedure, the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3D).

Notification of arrival:

Where a person has not notified HMRC under regulation 4(1) and (3), the person must give a notification to HMRC that the goods have arrived in the United Kingdom which meets the requirements in regulation 4(3F).

Requirement to allow access to EIDR electronic system or provide information.

An authorised EIDR declarant must, when required to do so by an HMRC officer—

(a) allow access by the officer to the EIDR electronic system operated by the declarant; or

(b) provide to the officer from that system such information, as the officer reasonably requires in order to verify EIDR records or records showing whether or not any goods have been imported which are subject to a prohibition or restriction on import imposed under an enactment.

Information requirements for the UK Continental Shelf simplified import procedure

A person making an import declaration by conduct under regulation 26G must submit information to a specified electronic system in the form and manner specified in the notice published by HMRC under regulation 26G(3).

Regulation 3(1)

A person who is subject to a Customs obligation, or who carries out an act in pursuance of a Customs obligation, must keep and preserve such records, in such form and for such period as specified in a notice published by HMRC.

Regulation 4(2)

Where the regulation applies, a person referred to in regulation 4(1) must keep documents and information in accordance with Article 51 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying the Union Customs Code (“the UCC”) as saved by regulation 4(2).

Regulation 131(1) and (2)

Where chargeable goods to be imported are carried by a RoRo vehicle which is boarded onto a train or vessel destined for a RoRo listed destination, a declaration in respect of the goods must be made in accordance with regulation 131(2).

Regulation 131(3)

The Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.

Regulation 131(4)

Evidence of compliance with regulation 131(2) must be produced to an HMRC officer when required.

Regulation 131(6)

When required to do so by an HMRC officer, the person who is responsible for providing the service of operating a train or vessel destined for a RoRo listed location on to which a RoRo vehicle carrying goods is boarded (“the responsible person”) must produce to the officer evidence that the person reasonably believed that paragraph (2) of the regulation had been complied with in respect of all goods to which paragraph (2) applies on board the train or vessel.

Regulation 8

Declarations treated as application for authorisation.

Requirement to comply with any conditions set out in a notice published by HMRC under paragraph (4) of regulation 8.

Regulation 42(7)

Requirement to comply with an obligation that has been transferred as specified in an approval notification under paragraph (7) of regulation 42.

Regulation 44

Requirement to keep and preserve records in a form specified in a notice by HMRC and update such records within a specified period after the occurrence of a specified event if required to do so by a notice published under paragraph (3) of regulation 44.

Regulation 17

Goods not to be removed from a customs warehouse save as permitted under the Regulations.

Regulation 7(1)

Requirement to comply with a relief condition contained in the section of the UK Reliefs document (as defined in regulation 2(1) of the Customs (Reliefs from a Liability to Import Duty and Miscellaneous Amendments) (EU Exit) Regulations 2020) in relation to which a claim for relief is granted.

Regulation 18

Where a claim for relief is granted and a relief condition applies to a person, if a breach of the condition occurs, the person must notify HMRC as soon as possible of details of the breach including when it occurred or first commenced to occur and make the notification in such form and accompany it with such additional information as HMRC may provide by notice.

Paragraphs 4(1)(c), 29(1)(c) of Schedule 1 and paragraph 4(1) of Schedule 3.

Requirement to provide a guarantee.

Paragraphs 4(1)(a) and 29(1)(a) of Schedule 1 and paragraph (8)(1) of Schedule 3.

Requirement to present the goods intact and with the required information at the HMRC customs office of destination in the United Kingdom within the applicable time-limit and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification.

Paragraphs 6(1) and 18(1) of Schedule 2.

Where goods are moved under a TIR transit procedure, requirement to present on arrival at the HMRC customs office of destination:

the goods together with the road vehicle, the combination of vehicles or the container;

the TIR Carnet;

any information required by HMRC.

Paragraphs 3(2), 4(1) and 14(1) of Schedule 2.

The TIR Carnet holder is required to submit without delay, goods and the TIR Carnet for the TIR transit procedure at the HMRC customs office of entry or customs office departure, as the case may be.

Paragraphs 4(4) and 29(3) of Schedule 1 and paragraph 8(1) of Schedule 3.

A carrier or recipient of goods who accepts goods knowing that they are moving under a common or UK transit procedure is also responsible for presentation of the goods intact at the customs office of destination within the time-limit set by the HMRC customs office of departure and in compliance with the measures taken by HMRC and other customs authorities to ensure their identification

Paragraphs 4(1)(b) and 29(1)(b) of Schedule 1 and paragraph 8(1) of Schedule 3.

Requirement to observe the customs provisions relating to the procedure.

Paragraph 61(6) of Schedule 1

Requirement to meet the obligation that T2L or T2LF data drawn up in accordance with paragraph 61 must contain the endorsement: “signature waived” in place of the authorised issuer's signature.

Paragraphs 4(8) and 29(7) of Schedule 1 and paragraph 8(1) of Schedule 3.

Requirement to notify all offences and irregularities related to the common or UK transit procedure to the HMRC customs office of destination.

Paragraphs 2(A1) and (4) and 27(A1) and (3) of Schedule 1.

Requirement to provide, in specified cases, the Master Reference Number (MRN) of the declaration of goods to be brought into the United Kingdom, any transit accompanying document and vehicle registration number of any vehicle in which the goods are carried before the goods enter, or re-enter, the United Kingdom.

Paragraphs 2(1) and (4) and 27(1) and (3) of Schedule 1.

Requirement to present the goods together with the Master Reference Number (MRN) of the declaration and any transit accompanying document at each HMRC customs office of transit.

Paragraphs 3(1) and 28(1) of Schedule 1 and paragraph 7 of Schedule 3.

Other than where this requirement is waived or not required under these regulations, the carrier must present goods together with the MRN to HMRC under the circumstances described in paragraph 3(1) or 28(1) of Schedule 1 or paragraph 7 of Schedule 3.

Paragraphs 6(1) and 18(1) of Schedule 2.

In the circumstances described in paragraph 8(1) or paragraph 18(1) of Schedule 2, requirement to present to the HMRC customs office within official opening hours unless otherwise agreed by HMRC:

the goods together with the road vehicle, the combination of vehicles or the container,

the TIR Carnet and any information required by HMRC.

Paragraphs 5(1), 30(1) of Schedule 1 and paragraph 8(2) of Schedule 3.

Requirement to present the goods, the MRN of the declaration and any information required by HMRC or other customs authority at the HMRC office of destination during the official opening hours; or, where allowed by the office of destination and at the request of the person concerned, outside the official opening hours or at any other place.

Paragraphs 7(1), 31(1) of Schedule 1, paragraphs 8(1) and 20(1) of Schedule 2 and paragraph 8(3) of Schedule 3.

Requirement to:

immediately notify the HMRC customs office of destination of the arrival of the goods and inform them of any irregularities or incidents that occurred during transport;

wait for permission from the HMRC customs office of destination before unloading the goods;

enter, after unloading, the results of the inspection and any other relevant information relating to the unloading into the authorised consignee's records without delay;

notify HMRC at that HMRC customs office of destination of the results of the inspection of the goods and inform them of any irregularities no later than the third day following the day on which permission was received to unload the goods.

Paragraphs 8(2) and 20(2) of Schedule 2.

The authorised consignee must ensure that the TIR Carnet for the TIR transit procedure is presented, within the time-limit laid down in the authorisation, at the HMRC customs office of destination for the purposes of terminating the TIR transit procedure in accordance with paragraph 7(1) of Schedule 2.

Paragraph 63 of Schedule 1.

Requirement to comply with business continuity procedure in a public notice made under paragraph 63 of Schedule 1.

Regulation 131C(1)

Where unaccompanied goods are to be imported on a through train destined for St Pancras International, a declaration in respect of the goods must be made in accordance with regulation 131C(1).

Regulation 131C(2)

The Customs declaration or temporary storage declaration must not be amended or withdrawn save as provided for in the paragraph.

Regulation 131C(4)

When required to do so by an HMRC officer, the person who is responsible for providing the service of operating a through train onto which the goods are loaded must produce to the officer evidence that the person took reasonable steps to ensure that paragraph (1) of the regulation had been, or would be, complied with in respect of the goods.

Regulation 131F(4)

When required to do so by an HMRC officer, the person who is in possession or control of the goods must produce to the officer evidence that the person took reasonable steps to ensure that regulation 131F(3) had been or would be complied with in respect of the goods.

Regulation 131H(1)

Where goods are imported under the circumstances described in regulation 131G, a declaration in respect of the goods must be made in accordance with regulation 131H(1).

Regulation 10

For goods intended to be exported in accordance with a procedure for the purposes of the applicable export provisions, an export declaration must be made in accordance with Part 4 of those Regulations.

Regulation 11

Where the requirement to make an export declaration under regulation 10 is not met before exportation of the goods, a declaration in accordance with Part 4 of the Regulations must be made as soon the person who exported the goods becomes aware or is notified of the requirement.

Regulation 24D

Submission of information under UK Continental Shelf simplified export procedure

A person making an export declaration by conduct under Regulation 24D must submit information to a specified electronic system in the form and manner specified in the notice published by HMRC under regulation 24D(3).

Regulation 30

An export declaration must meet the requirements set out in regulation 30.

Regulation 32(6)

The simplified declaration process must be used in compliance with any condition contained in the authorisation as required by regulation 32(6).

Regulation 33(1), (5) and (6)

To comply with the simplified export declaration process an authorised declarant must make the export declaration, in respect of the goods in two parts, comprising—

(a) a simplified export declaration, and

(b) a supplementary export declaration.

Each part must be made within the applicable timescale set out in regulation 33(5) or the notice published by HMRC under paragraph (6) of that regulation as the case may be.

Regulation 33(8)

An authorised declarant by the end of the period which applies to each respective part must make available for inspection by an HMRC officer any documents required to accompany each respective part.

Regulation 38(1)

Requirement to allow access to EIDR electronic system or provide information.

An authorised EIDR export declarant must, when required to do so by an HMRC officer:

(a) allow an officer access to the EIDR electronic system operated by the declarant; or

(b) provide to the officer, from that system, information which the officer reasonably requires in order to verify EIDR records, or other records showing whether or not any goods have been exported which are subject to a prohibition or restriction on export imposed under an enactment.

Regulation 40(1), (3), (4) and (5)

Save where regulation 40(1) is disapplied by regulation 40(2), goods, in respect of which an export declaration has been made, must be made available, by the person specified in regulation 40(3) (“A”) or (where applicable) the person required to do so in regulation 40(4) (“B”), for examination at an appropriate place within a period of 30 days beginning with the day on which the declaration was made and A or (where applicable) B, must give HMRC a notification setting out when and where the goods are to be made so available.

Regulation 41(3)

To comply immediately or at a specified time with the requirements to:

(a) provide information (and documents) to the officer as specified by the officer;

(b) handle goods, or otherwise deal with them, in accordance with instructions given by the officer (whether given orally or in any other way), or

(c) keep the goods in any place specified by the officer.

Regulation 50(3) and (4)

A person who exported goods that have been presented to Customs on export is required to inform HMRC that the goods have been exported except if they secure that another person (“P”) is to do it on their behalf.

Regulation 51(1), (2) and (3)

A person mentioned in regulation 51(2) must give a notification of export of goods to HMRC, except where another person mentioned in regulation 51(2) has given it, or is deemed to have given it, prior to the export of the goods and in compliance with regulation 51(4) to (6).

Regulation 54(2)

Where goods are carried by RoRo vehicles to, and are exported on RoRo vehicles from, RoRo listed locations goods must be made available for examination—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are available for examination.

Regulation 54B(1)

Where goods are exported on a through train from St Pancras International goods must be made available for examination—

(a) in cases specified in a notice which may be given by HMRC; or

(b) if an HMRC officer requires that the goods are available for examination.

Regulation 57(1)

Save where regulation 57(1) is disapplied by regulation 57(2), where a person (“P”) appoints another person (“A”) to act on P's behalf as a Customs agent , A must disclose that agency in each export declaration which is made by A as agent for P.

Regulation 58(2)

Where a person's appointment as a Customs agent is required to be disclosed in an export declaration by regulation 57(1) and the appointment is withdrawn, the principal must disclose the withdrawal by amending each export declaration in which disclosure of the appointment was required to be given.

Regulation 58(4)

Where an appointment in respect of an export declaration is withdrawn and the principal appoints another person (“C”) as a Customs agent in respect of the export declaration, C must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration that C is acting as a Customs agent in respect of the export declaration.

Regulation 58(6)

Where a Customs agent originally acting in the capacity of—

(a) a direct agent becomes an agent acting in the capacity of an indirect agent, or

(b) an indirect agent becomes an agent acting in the capacity of a direct agent,

the Customs agent must comply with regulation 58(2) instead of the principal and disclose with the amendment to the export declaration the agent's new capacity.